{"id":12055,"date":"2023-09-15T14:26:12","date_gmt":"2023-09-15T11:26:12","guid":{"rendered":"https:\/\/corvusfirm.com\/specializacija\/revizija\/ilgtspejas-pakalpojumi\/"},"modified":"2025-03-27T11:17:31","modified_gmt":"2025-03-27T09:17:31","slug":"sustainability-services","status":"publish","type":"specialization","link":"https:\/\/corvusfirm.com\/en\/specialization\/audit\/sustainability-services\/","title":{"rendered":"Sustainability services"},"content":{"rendered":"\n    <section id=\"hero-breadcrumbs-background-block_e11a611449a0d7b63053fe19024a316f\" class=\"hero-breadcrumbs-background js-hero-breadcrumbs-background background-black-500\">\n        <div class=\"hero-breadcrumbs-background-wrapper container\">\n            <div class=\"row\">\n                <div class=\"col col-12 col-breadcrumbs js-fade-in\">\n                    <div class=\"col-wrapper\">\n                                            <\/div>\n                <\/div>\n            <\/div>\n            <div class=\"row row-content\">\n                <div class=\"col col-12 col-md-6 col-lg-auto col-left\">\n                    <div class=\"col-wrapper\">\n                        <h1 class=\"hero-breadcrumbs-background__title h1 js-fade-in\">Sustainability services<\/h1>\n                        <p class=\"hero-breadcrumbs-background__desc-left js-fade-in\"><\/p>\n                    <\/div>\n                <\/div>\n                <div class=\"col col-12 col-md-6 col-lg-auto col-right\">\n                    <div class=\"col-wrapper js-fade-in\">\n                        <p class=\"hero-breadcrumbs-background__desc-right\"><\/p>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n        <div class=\"animated-dots\">\n            <span><\/span>\n            <span><\/span>\n            <span><\/span>\n            <span><\/span>\n            <span><\/span>\n            <span><\/span>\n            <span><\/span>\n            <span><\/span>\n            <span><\/span>\n            <span><\/span>\n            <span><\/span>\n        <\/div>\n        <div class=\"hero-breadcrumbs-background__background\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"2400\" height=\"1600\" src=\"https:\/\/corvusfirm.com\/wp-content\/uploads\/2023\/09\/sumner-mahaffey-7Y0NshQLohk-unsplash.jpg\" class=\"attachment- size-\" alt=\"\" srcset=\"https:\/\/corvusfirm.com\/wp-content\/uploads\/2023\/09\/sumner-mahaffey-7Y0NshQLohk-unsplash.jpg 2400w, https:\/\/corvusfirm.com\/wp-content\/uploads\/2023\/09\/sumner-mahaffey-7Y0NshQLohk-unsplash-300x200.jpg 300w, https:\/\/corvusfirm.com\/wp-content\/uploads\/2023\/09\/sumner-mahaffey-7Y0NshQLohk-unsplash-1024x683.jpg 1024w, https:\/\/corvusfirm.com\/wp-content\/uploads\/2023\/09\/sumner-mahaffey-7Y0NshQLohk-unsplash-768x512.jpg 768w, https:\/\/corvusfirm.com\/wp-content\/uploads\/2023\/09\/sumner-mahaffey-7Y0NshQLohk-unsplash-1536x1024.jpg 1536w, https:\/\/corvusfirm.com\/wp-content\/uploads\/2023\/09\/sumner-mahaffey-7Y0NshQLohk-unsplash-2048x1365.jpg 2048w, https:\/\/corvusfirm.com\/wp-content\/uploads\/2023\/09\/sumner-mahaffey-7Y0NshQLohk-unsplash-1620x1080.jpg 1620w\" sizes=\"auto, (max-width: 2400px) 100vw, 2400px\" \/>        <\/div>\n    <\/section>\n\n<script>window.dispatchEvent( new Event('acf\/loaded\/hero-breadcrumbs-background'));<\/script>\n\n\n    <section id=\"content-block_c22d0acc323b692d3d4a6141d6f05733\" class=\"content js-fade-in js-content container-spacing-y-medium\">\n        <div class=\"content-wrapper container-medium container-spacing-x-small\">\n            <h5>ABOUT THE SERVICE<\/h5>\n<h4><\/h4>\n<p>&nbsp;<\/p>\n<h4><span class=\"TextRun SCXW53166353 BCX0\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW53166353 BCX0\">Preparation of sustainability reports is <\/span><span class=\"NormalTextRun SCXW53166353 BCX0\">an important step<\/span><span class=\"NormalTextRun SCXW53166353 BCX0\"> in order that the company could accordingly inform others of its activity and the impact of its sustainability.<\/span><\/span><span class=\"EOP SCXW53166353 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/h4>\n<h5><\/h5>\n<p>&nbsp;<\/p>\n<h5><span class=\"TextRun SCXW234520616 BCX0\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW234520616 BCX0\">A FEW ASPECTS TO BE CONSIDERED IF YOU PLAN TO PREPARE A SUSTAINABILITY REPORT IN LATVIA:<\/span><\/span><span class=\"EOP SCXW234520616 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/h5>\n<h5><span class=\"TextRun SCXW138061396 BCX0\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW138061396 BCX0\">Law requirements<\/span><\/span><span class=\"EOP SCXW138061396 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/h5>\n<ul>\n<li><span class=\"TextRun SCXW60890095 BCX0\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW60890095 BCX0\">In accordance with the Law on disclosure of sustainability information, companies in Latvia will have to include a digital sustainability report in their annual reports. They will have to be examined by a certified auditor.<\/span><\/span><\/li>\n<\/ul>\n<h5><span class=\"TextRun SCXW261324713 BCX0\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW261324713 BCX0\">ESRS standards<\/span><\/span><span class=\"EOP SCXW261324713 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/h5>\n<ul>\n<li><span class=\"TextRun SCXW29132673 BCX0\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW29132673 BCX0\">When preparing a sustainability report, you will have to <\/span><span class=\"NormalTextRun SCXW29132673 BCX0\">comply with<\/span><span class=\"NormalTextRun SCXW29132673 BCX0\"> the Sustainability Reporting Standards (ESRS), adopted and published in the EU Official Gazette. These standards include information disclosure requirements on the aspects of the environment, social <\/span><span class=\"NormalTextRun SCXW29132673 BCX0\">responsibility<\/span><span class=\"NormalTextRun SCXW29132673 BCX0\"> and management.<\/span><\/span><span class=\"EOP SCXW29132673 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<h5><span class=\"TextRun SCXW65111896 BCX0\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW65111896 BCX0\">Reporting format<\/span><\/span><span class=\"EOP SCXW65111896 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/h5>\n<ul>\n<li><span class=\"NormalTextRun SCXW8804498 BCX0\">The annual report together with the sustainability report will have to be <\/span><span class=\"NormalTextRun SCXW8804498 BCX0\">submitted<\/span><span class=\"NormalTextRun SCXW8804498 BCX0\"> to the State Revenue Service (SRS) in the uniform electronic reporting format &#8211; XHTML format and the sustainability information should be marked <\/span><span class=\"NormalTextRun SCXW8804498 BCX0\">in accordance with<\/span><span class=\"NormalTextRun SCXW8804498 BCX0\"> Inline XBRL (<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW8804498 BCX0\">i<span class=\"NormalTextRun SCXW8804498 BCX0\">XBRL<\/span><\/span><span class=\"NormalTextRun SCXW8804498 BCX0\">) specification.<\/span><\/li>\n<\/ul>\n<h5><span class=\"TextRun SCXW226243883 BCX0\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW226243883 BCX0\">Company specifics<\/span><\/span><span class=\"EOP SCXW226243883 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/h5>\n<ul>\n<li><span class=\"NormalTextRun SCXW216550345 BCX0\">Each company is <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW216550345 BCX0\">unique,<\/span><span class=\"NormalTextRun SCXW216550345 BCX0\"> therefore the sustainability report should be adjusted to the specific areas of activity, <\/span><span class=\"NormalTextRun SCXW216550345 BCX0\">risks<\/span><span class=\"NormalTextRun SCXW216550345 BCX0\"> and possibilities of the company.<\/span><\/li>\n<\/ul>\n<h5><span class=\"TextRun SCXW182799518 BCX0\" lang=\"EN-GB\" xml:lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW182799518 BCX0\">Subjects of the Law<\/span><\/span><span class=\"EOP SCXW182799518 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/h5>\n<ul>\n<li><span data-contrast=\"auto\">Registered big companies and parent companies of big groups;<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<li><span data-contrast=\"auto\">Small companies, except micro enterprises, and medium companies, whose transferable securities are admitted to trading on a regulated market;<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<li><span data-contrast=\"auto\">Subsidiaries of third-country companies;<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<li><span data-contrast=\"auto\">Branches according to certain criteria.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n        <\/div>\n    <\/section>\n\n<script>window.dispatchEvent( new Event('acf\/loaded\/content'));<\/script>\n\n\n    <section id=\"separator-block_800bb72e00c2ea3576c0d60649c2c575\" class=\"separator js-fade-in js-separator container container-spacing-y-medium\">\n        <hr>\n    <\/section>\n\n<script>window.dispatchEvent( new Event('acf\/loaded\/separator'));<\/script>\n\n\n    <section id=\"cta-section-block_e98989c5412a780f25bd75f1a1eb9496\" class=\"cta-section js-cta-section container-spacing-y-large\">\n        <div class=\"cta-section-wrapper container\">\n            <div class=\"container-small\">\n                <h2 class=\"cta-section__title js-fade-in\">Apply for a consultation \u2013 <span>our experts will help you in solving your issues<\/span><\/h2>\n                                    <a href=\"https:\/\/corvusfirm.com\/en\/contacts\/\" 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